STRATEGIES TO DESIGN COMPELLING AUDIT REPORTS - Francine Mahak - Compelling Audit Repts.pdf ·...

STRATEGIES TO DESIGNCOMPELLING AUDIT REPORTS

Francine Mahak, PhD

Utah Government Auditors AssociationJune 4, 2019

Overview

1. Address your audience and purpose

2. Format for Quick and Easy Reading

3. Make the Message Clear and Concise

4. Use an Efficient Writing Process

DO

FEEL

KNOW

TARGET

DRAFT

COOL

REVISE

1. Address your audience and purpose

Good communication = Good Thinking

Think Audience & Purpose

■ Who will be reading this? (Multiple audiences? What do

they know about this? Are they receptive?)

■ What for? What do they need to do?

What outcomes am I looking for?

DO

FEEL

KNOW

Addressing these questions takes a report from “FYI”

— to effective and compelling —

Before writing anything…

Present findings in the order most useful to your audience

Order of Investigation

Case Specifics

Finding

Finding

Finding

therefore

Detailed Conclusions

& Recommendations

Appendix

Order of Report Sections

Case Summary, Conclusions, Recommendations

based on

Case Specifics

Finding

Finding

Finding

Detailed Conclusions

Appendix

What did you find?What do we need to DO?

(Nitty gritty details)

different

0

Selected audit report pages: visually organized, easy to read

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxx

Suggestion:

Add “message” captions to the visuals.

From the text, you could write a caption:

“Medicaid could not provide reports or sufficient

explanation for these wide adjustment variations.“

Xxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx, xxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. It is essential for halting this fraud to implement these recommendations by March 31, 2019. Xxxx xxx xxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx . Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxx xx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xsxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx x xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx!!!

Xxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx, xxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. It is essential for halting this fraud to implement these recommendations by March 31, 2019.

Xxxx xxx xxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx . Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx.Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx




Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxx xxx!!!




Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx!!!

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Our eye looks at visuals

before the text around them

More captioning …

“Spikes may indicate

services billed but not rendered.”

“All the subject’s E&M

profiles are skewed.”

Audit Findings

• Medicaid cannot provide detailed reports of all adjustments to the eREBS drug

rebate A/R … for any of the quarters within the scope of our audit […].

• Medicaid has not implemented system access controls to prevent accidental or

intentional incorrect adjustments to A/R.

• Medicaid does not reconcile total claims loaded into eREBS with all claims from

the State’s pharmacy Point of Sale (POS) system and …

Suggestion: Match the wording of Intro findings

to the corresponding ones in the report


- Prefer actives to passives

- Avoid meaningless phrases that delay your point

Prefer Actives: "Who Did What”/”Who Will Do What”

Actives:“The Jazz won the game.” (5 words)

Passives:“The game was won by the Jazz.” (7 words)

Headless passives: ambiguous!“The game was won.”

Your Turn: Make Active StatementsRephrase in terms of “Who Did What”

1. The authorization was signed by the top manager.

2. Receipt of your payment is hereby acknowledged.

3. A decision has been made that security measures

must be improved.

Write so that readers cannot misunderstand!

Avoid meaningless phrases that clutter your message

False Subjects

■ The fact of the matter is …

■ It has come to our attention that …

Redundant Phrases

■ Circle around

■ Plan ahead

■ Mix together

Weak Verbs

■ Effect changes

■ Make an announcement

■ Hold a meeting

■ Become cognizant

Change

Announce

Meet

Realize

Write faster and better

1. TARGET

– Readers you are addressing?

– Purpose: what you want them to DO?

2. DRAFT (quickly!)

1. Brainstorm content

■ In any order

■ Without worrying about style or grammar

2. Organize in order of importance to readers

3. Write the easiest parts first

3. SET ASIDE

4. REVISE

DO

FEEL

KNOW

You Can Brainstorm Multiple Sections at the Same Time

Title__________________________ Audience/s ______________________Purpose__________________

Executive

Summary

IntroductionBackground Scope & Objectives Methodology

Findings Recommendations

Plan of Action AppendixGlossary Responses

Evaluation of Responses

Set 3 minutes at a time

Brainstorm freely:

• In all categories at once

• In any order, then prioritize

An

Example

Title__________________________ Audience/s ______________________ Purpose__________________

Executive

Summary

• Tomr spo gerthy

• Lskdfs rer

• Mofs ewr fsfs oidfg

• Sdfsdver erwe

IntroductionBackground

• Sdfaskdfsfd

• Werurew ksdfps

Purpose1. Lskdfs rer

2. Mofs ewr fsfs oidfg

3. Tifs iosff

Scope & Objectives

• Msprw we dfjerdegf

• Sdfs\e

• Werurew ksdfps

• Lskdfs

• Mofs ewr fsfs

Methodology

1. Tifs iosff

2. Tomr spo gerthy

3. Lskdfs rer


5. Sdfsdver erwe

Findings• Rewewt sfds weroi were

• Werurew ksdfps re sd tewr

• Lskdfs rer

• Mofs ewr fsfs oidfg

• Repopog pop rasdsaf w35

Recommendations

1. Lskdfs rer


3. Xcweri posd werw

4. ???

Plan of Action

1. Tifs iosff

2. Tomr spo gerthy

3. Lskdfs rer


AppendixGlossary Responses Tifs iosff = Wer sdofip se

Tomr spo gerthy = Wer

Lskdfs rer = Erdgrer retd ff

Mofs ewr fsfs oidfg = ?? Evaluation of Responses

Might

Look

Like

This

(after 3

minutes)

42105

2

1

3

??

Title__________________________ Audience/s ______________________Purpose__________________

• When writing, draft the easiest parts first

• Write fast: it’s just a draft—you’ll revise later

Summary: Process and Formatting

Design a Compelling Report

1. Identify your audience and purpose


Summary & Recommendations first,then details

Caption visuals with their message

Match summary points with correspondingsection titles



DO

FEEL

KNOW

TARGET

DRAFT

COOL

REVISE

STRATEGIES TO DESIGNCOMPELLING AUDIT REPORTS

Utah Government Auditors Association

Francine Mahak, PhD

THANK YOU!

Questions?

STRATEGIES TO DESIGN COMPELLING AUDIT REPORTS - Francine Mahak - Compelling Audit Repts.pdf ·...

Documents

Transcript of STRATEGIES TO DESIGN COMPELLING AUDIT REPORTS - Francine Mahak - Compelling Audit Repts.pdf ·...